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  2. Model Audit Rule 205 - Wikipedia

    en.wikipedia.org/wiki/Model_Audit_Rule_205

    §5(G) The financial reports must be comparative, that is, to show the most recent year end against the preceding year end. For example, in a financial report for the year ending December 31, 2013, for each line item, the report must show the result for December 31, 2013, and December 31, 2012. [6] §5(A – F) The financial report must include:

  3. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    Amendment to Statement on Auditing Standards No. 58: Reports on Audited Financial Statements full-text: December 1995 80: Amendment to Statement on Auditing Standards No. 31: Evidential Matter full-text: December 1996 81: Auditing Investments full-text: December 1996 82: Consideration of Fraud in a Financial Statement Audit full-text: February ...

  4. Auditor's report - Wikipedia

    en.wikipedia.org/wiki/Auditor's_report

    The auditor's report is modified to include all necessary disclosures by either presenting the report subsequent to the report on the financial statements, or combining both reports into one auditor's report. The following is an example of the former version of adding a separate report immediately after the auditor's report on financial statements.

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...

  6. Financial audit - Wikipedia

    en.wikipedia.org/wiki/Financial_audit

    The purpose of an audit is to provide an objective independent examination of the financial statements, which increases the value and credibility of the financial statements produced by management, thus increase user confidence in the financial statement, reduce investor risk and consequently reduce the cost of capital of the preparer of the ...

  7. Generally Accepted Auditing Standards - Wikipedia

    en.wikipedia.org/wiki/Generally_Accepted...

    The auditor must state in the auditor's report whether the financial statements are presented in accordance with generally accepted accounting principles. The auditor must identify in the auditor's report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period.

  8. Form 10-K - Wikipedia

    en.wikipedia.org/wiki/Form_10-K

    A Form 10-K is an annual report required by the U.S. Securities and Exchange Commission (SEC), that gives a comprehensive summary of a company's financial performance. . Although similarly named, the annual report on Form 10-K is distinct from the often glossy "annual report to shareholders", which a company must send to its shareholders when it holds an annual meeting to elect directors ...

  9. Emphasis of matter - Wikipedia

    en.wikipedia.org/wiki/Emphasis_of_matter

    Emphasis of matter is a type of paragraph in an auditors' report on financial statements.Such a paragraph is added to indicate a matter which is disclosed appropriately in the notes forming part of the financial statements that the auditor considers is fundamental to the users' understanding of the financial statements.